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Case C-368/22, Danish Fluid System Technologies: Judgment of the Court (Sixth Chamber) of 25 May 2023 (request for a preliminary ruling from the Vestre Landsret — Denmark) — Skatteministeriet v Danish Fluid System Technologies A/S (Reference for a preliminary ruling — Regulation (EEC) No 2658/87 — Customs Union — Common Customs Tariff — Tariff classification — Combined Nomenclature — Heading 7307 — Tube or pipe fittings — Subheading 7307 22 10 — Sleeves)
ECLI:EU:UNKNOWN:62022CA0368
62022CA0368
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17.7.2023
Official Journal of the European Union
C 252/10
(Case C-368/22, (1) Danish Fluid System Technologies)
(Reference for a preliminary ruling - Regulation (EEC) No 2658/87 - Customs Union - Common Customs Tariff - Tariff classification - Combined Nomenclature - Heading 7307 - Tube or pipe fittings - Subheading 7307 22 10 - Sleeves)
(2023/C 252/10)
Language of the case: Danish
Referring court
Parties to the main proceedings
Applicant: Skatteministeriet
Defendant: Danish Fluid System Technologies A/S
Operative part of the judgment
Subheading 7307 22 10 of the Combined Nomenclature in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Council Regulation (EC) No 254/2000 of 31 January 2000, in the version resulting from Commission Regulation (EU) No 861/2010 of 5 October 2010,
must be interpreted as meaning that stainless steel tube or pipe fittings, other than cast fittings, which have an external thread and do not constitute short tube sections with an interior thread, used to join two tubes by screwing them into that fitting or by simply pushing them into that fitting, cannot be regarded as being ‘sleeves’ coming under that subheading.
(1) OJ C 303, 8.8.2022.